D. Try to choose the correct answer, note that four wrong answers will cancel one correct answer (i.e. each wrong answer will be penalized by -1 pt.): [ 8 pts. ] Five alternatives are being evaluated: Initial Overall Incremental ROR Investment ROR Alternative versus DN A B D E A S-25,000 9.60% 27.30% 9.40% 35.30% 25.00% B $-35,000 15.10% 0.00% 38.50% 24.40% $-40,000 13.40% 46.50% 27.30% D S-60,000 25.40% 16.80% E S-75,000 20.20% a. [ 4 pts. ] If the projects are mutually exclusive and the minimum attractive rate of return is 14% per year, which one of the following is the best alternative? D B b. [ 4 pts. ] If the projects are independent and the minimum attractive rate of return is 15% per year, which one of the following is the best alternative? O D and E OB, C and E O B and C OB, D and E